If company submit false accident report to ESI department then ESIC department can take legal action?

Please suggest if company submit false accident report to ESI department then ESIC department can take legal action against company for false report. but first of all if accident occurred in night when duty time is over it is mandatory to submit accident report.

Any accident during working hours are not, management is bound to inform Inspector of Factories and ESI Local office, if happens inside Factory Premises.